Opinion
6501-20
09-06-2023
ANDREW P. MATTSON & LINDSEY J. MATTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
Pending before the Court is the Mattsons' Motion to Proceed Remotely. This case is calendared for trial at the session of the Court scheduled to commence on November 27, 2023, in Milwaukee, Wisconsin. On August 16, 2023, the Mattsons filed a Motion for Partial Summary Judgment. We ordered the Commissioner to respond to the motion, but that response is not due until September 22, 2023. In the meantime, the Mattsons filed a motion to proceed remotely. We will deny the motion, but the Mattsons may refile their motion if this case is calendared for trial in the future.
When and whether this case will proceed to trial is unclear. There is a pending motion that may resolve a significant issue in this case. We also note that this case has issues in common with Smith v. Commissioner, a case in which two opinions have been issued. 159 T.C. 3 (2022) and T.C. Memo. 2023-6. That case is on appeal to the D.C. Circuit. We further note that there are over 20 cases pending with the same or similar issues presented and nearly identical motions filed. Some of those cases are further along, for example, having already been tried and briefed. Common legal issues presented in those cases may affect this case.
Because there is a pending Motion for Partial Summary Judgment that is unlikely to be resolved before the currently scheduled trial date, we will continue this case. If this case is scheduled for trial at a future date, the Mattsons may renew their motion for a remote proceeding at that time. Accordingly, it is
ORDERED that on the Court's own motion, this case is stricken from the trial session scheduled to commence on November 27, 2023, in Milwaukee, Wisconsin, and continued. Jurisdiction is retained by the undersigned. It is further
ORDERED that the Mattsons' Motion to Proceed Remotely is denied without prejudice.